Deben Mahato Smriti Raksha Committee, Purulia V. ACIT, CIR-3, ASANSOL, Asansol

ITA 1056/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9380 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 12-12-2016
• Assessment Year: misc
• Appeal Filed On: 19-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI ABY.T VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 1056 / KOL / 2014 DEBEN MAHATO SMRITI RAKSHA COMMITTEE, P.O. DEOLI, STPS, P.S. SANTHALDIH, DIST PURULIA-723 146 [ PAN NO.AAAAD 4404 G ] V/S . ACIT, CRIRCLE-3, PARMAR BUILDING, G.T. ROAD, ASANSOL-713 304 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI M.K. CHANDA, JCIT-SR-DR /DATE OF HEARING 25-01-2017 /DATE OF PRONOUNCEMENT 22-02-2017 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER O F COMMISSIONER OF INCOME TAX, ASANSOL DATED 21.02.2014 IN THE MATTER OF ORDER PASSED U/S 12A & 80G OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFE RRED TO AS THE ACT). 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F ASSESSEE THOUGH NOTICE OF HEARING SENT TO ASSESSEE THROUGH RP. SO W E DECIDE TO HER THE PRESENT APPEAL WHERE WE FIND THAT THE HEARING IS PO SSIBLE WITHOUT APPEARANCE OF ASSESSEE OR BY LD.AR. SHRI M.K. CHANDA, LD. DEPA RTMENTAL REPRESENTATIVE REPRESENTED ON BEHALF OF REVENUE. 3. AT THE OUTSET IT WAS OBSERVED THAT THE ASSESSEE HAS FILED A CONSOLIDATED APPEAL AGAINST THE IMPUGNED ORDER PASSED BY LD. CIT REJECTING THE REGISTRATION APPLICATION U/S 12A AND 80G OF THE ACT. HOWEVER WE FIND THAT THE ASSESSEE ITA NO.1056/KOL/2014 D.M.S.R. COMMITTEE VS. ACIT, CIR-3, ASL. PAGE 2 WAS REQUIRED TO FILE TWO SEPARATE APPLICATIONS FOR FILING APPEALS AGAINST THE CONSOLIDATED ORDER OF LD CIT. THE ASSESSEE WAS REQU IRED TO FILE ONE APPEAL AGAINST THE REJECTION ORDER OF SECTION 12A OF THE A CT - AND SECOND APPEAL AGAINST THE REJECTION ORDER OF REGISTRATION APPLICA TION U/S 80G OF THE ACT IN- SPITE OF THE FACT THAT THE LD. CIT HAS PASSED THE C ONSOLIDATED ORDER REJECTING THE 12A & 80G REGISTRATION APPLICATIONS. SINCE THE APPEAL FILED BY THE ASSESSEE IS DEFECTIVE THEREFORE WE ARE INCLINED TO DISMISS THE SAME AS NOT MAINTAINABLE. HOWEVER, THE ASSESSEE IS AT LIBERTY T O FILE SEPARATE APPEALS AGAINST THE IMPUGNED ORDER PASSED BY LD. CIT AS DIS CUSSED ABOVE WITH THE CONDONATION PETITION WITHIN THE REASONABLE TIME FRO M THE DATE OF RECEIPT OF ORDER. HENCE, THE APPEAL FILED BY THE ASSESSEE IS H EREBY DISMISSED AS NOT MAINTAINABLE. 4. IN THE RESULT, ASSESSEES APPEAL STANDS DISMISSED A S NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT 22/ 02/2017 SD/- SD/- (ABY. T. VARKEY) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, DKP !- 22 / 02 /201 7 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-DEBEN MAHATO SMRITI RAKSHA COMMITTEE, P. O. DEOLI, STPS, P.S. SANTHALDIH, DIST. PURULIA, PIN. 723 146 2. /RESPONDENT-ACIT, CIRCLE-3 PARMAR BUILDING, G.T. RO AD, ASANSOL-713 304 3. ) *+ , , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5. 012 33*+, , *+ , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ , , /TRUE COPY/ / , *+ ,